World подает предложение о глобальной реформе податей - Шольц настроен оптимистично
The ongoing negotiations at the Organisation for Economic Co-operation and Development (OECD) on the global minimum tax (GMT) have gained new momentum with the recent proposals from the U.S. Treasury Department. These proposals aim to address U.S. concerns and tweak aspects of the agreement related to tax credits, simplified reporting, and recognition of the U.S. domestic tax regime as an eligible “side-by-side” system.
The GMT, part of the BEPS 2.0 project, establishes a minimum effective tax rate of 15% on large multinational enterprises to reduce base erosion and profit shifting. Since its political agreement by over 140 countries in 2021/2022, partial implementation has occurred in at least 55 jurisdictions. However, the U.S. has criticized the original terms for unfairly targeting American companies, leading to this current refinement effort.
These moves are significant, as they could potentially conflict with international investment treaties and decisions like the July 2025 Belgian Constitutional Court referral that might affect enforcement.
German Finance Minister Olaf Scholz (SPD) has welcomed the latest U.S. proposal for global reform of the taxation of international corporations. Scholz believes the proposal offers a historic opportunity to effectively combat tax dumping and stop the harmful global race to the bottom on corporate tax rates.
OECD tax expert Achim Pross also welcomes the U.S. initiative, seeing it as a positive step towards multilateral solutions. The U.S. proposal is simpler, more pragmatic, and relies on easily accessible financial data, making it easier for large corporations to comply.
The regulation is intended to prevent companies from "profit shifting" and paying little tax in countries where they generate significant profits. If successful, this tax reform would be a revolution in international tax law, according to Scholz. The U.S. proposal includes large digital companies in the tax reform but does not target individual business models.
The regulation would apply to large corporations above a certain revenue threshold, not just digital companies. This is a crucial point, as it ensures a broader scope for the tax reform, making it more inclusive and effective.
The U.S. government supports a global minimum tax rate of 21 percent. The OECD has solicited feedback on these proposed changes by September 5, 2025, with discussions scheduled later in August or September.
In summary, the OECD is actively proposing adjustments to the GMT rules to accommodate U.S. demands, especially regarding tax credit treatment and exempting U.S. domestic rules from the minimum tax’s reach. The 15% minimum tax rate remains the cornerstone, but its application to U.S. multinationals is evolving through these negotiations. Broader implementation of Pillar Two continues worldwide, but the negotiation is still dynamic as countries work to align with the G7 side-by-side approach. The new U.S. proposal has injected new momentum into the ongoing negotiations at the OECD.
[1] OECD (2025). Public Consultation Document on Pillar Two Blueprint. Retrieved from https://www.oecd.org/tax/beps/public-consultation-document-on-pillar-two-blueprint.pdf [2] OECD (2022). Pillar Two - Global Anti-Base Erosion Proposal. Retrieved from https://www.oecd.org/tax/beps/beps-project/pillar-two-global-anti-base-erosion-proposal.htm [3] IRS (2025). U.S. Proposal on International Tax Reform. Retrieved from https://www.irs.gov/newsroom/us-proposal-on-international-tax-reform [4] Image Credit: dts Nachrichtenagentur (2025). Olaf Scholz [Photograph]. Retrieved from https://www.dts.de/bilder/olaf-scholz-1611774827 [5] Belgian Constitutional Court (2025). Referral of the Belgian Constitutional Court to the Court of Justice of the European Union. Retrieved from https://curia.europa.eu/jcms/upload/docs/application/pdf/2025-07/cp250198en.pdf
- The U.S. proposal for global reform of corporate taxation, as welcomed by German Finance Minister Olaf Scholz and OECD tax expert Achim Pross, aims to combat tax dumping and align with multilateral solutions in business, politics, and general-news.
- The OECD's Public Consultation Document on Pillar Two Blueprint and the Pillar Two proposal on the OECD website provide further details on the ongoing negotiations regarding the global minimum tax rate, which is closely related to finance, politics, and international business.
